# C_2007183EN.01001001.xml

| 4.8.2007 | EN | Official Journal of the European Union | C 183/10 |
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4.8.2007

EN

Official Journal of the European Union

C 183/10

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Judgment of the Court (First Chamber) of 21 June 2007 (reference for a preliminary ruling from the Finanzgericht des Landes Brandenburg, Germany) — Volker Ludwig v Finanzamt Luckenwalde

(Case C-453/05) (1)

1

(Sixth Directive - VAT - Concept of transactions consisting in ‘the negotiation of credit’)

(2007/C 183/16)

Language of the case: German

Referring court

Finanzgericht des Landes Brandenburg

Parties to the main proceedings

Applicant: Volker Ludwig

Applicant:

Defendant: Finanzamt Luckenwalde

Defendant:

Re:

Reference for a preliminary ruling — Finanzgericht des Landes Brandenburg — Interpretation of Article 13B(d)(1) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1), as amended — Concept of transactions consisting in the negotiation of credit — Refusal to exempt commission received by a financial adviser from a company providing financial services, of which he is subagent, as remuneration for the conclusion of a credit agreement, where there is no contractual relationship between the adviser and the parties to the credit agreement

Operative part of the judgment

| 1) | The fact that a taxable person analyses the financial situation of clients canvassed by him with a view to obtaining credit for them does not preclude recognition of the service supplied as being a negotiation of credit which is exempt under Article 13B(d)(1) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, if, in the light of the foregoing interpretative criteria, the negotiation of credit offered by that taxable person falls to be considered as the principal service to which the provision of financial advice is ancillary, in such a way that the latter shares the same tax treatment as the former. It is for the national court to determine whether that is the case in the proceedings before it. |
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1)

The fact that a taxable person analyses the financial situation of clients canvassed by him with a view to obtaining credit for them does not preclude recognition of the service supplied as being a negotiation of credit which is exempt under Article 13B(d)(1) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, if, in the light of the foregoing interpretative criteria, the negotiation of credit offered by that taxable person falls to be considered as the principal service to which the provision of financial advice is ancillary, in such a way that the latter shares the same tax treatment as the former. It is for the national court to determine whether that is the case in the proceedings before it.

| 2) | The fact that the taxable person has no contractual link with any of the parties to a credit agreement to the conclusion of which he has contributed and that he does not establish direct contact with one of those parties does not preclude that taxable person from providing a service of negotiation of credit which is exempt under Article 13B(d)(1) of Sixth Directive 77/388. |
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2)

The fact that the taxable person has no contractual link with any of the parties to a credit agreement to the conclusion of which he has contributed and that he does not establish direct contact with one of those parties does not preclude that taxable person from providing a service of negotiation of credit which is exempt under Article 13B(d)(1) of Sixth Directive 77/388.

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(1)  OJ C 60, 11.3.2006.

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